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A BILL TO BE ENTITLED
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AN ACT
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Relating to the correction of appraisal records. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25, Tax Code, is amended by adding |
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new Subsection (d-l) to read as follows: |
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(d-1) The appraisal review board, on motion of the chief |
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appraiser or of a property owner, may change the appraisal roll or |
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appraisal records for the current tax year and any of the two |
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preceding tax years to correct any error or other inaccuracy in the |
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appraised value of tangible personal property. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |